PURPOSE:

To clarify 20 CFR
404.820(b) to show that when an individual requests a revision of his
or her earnings record, it is his or her responsibility to present
sufficient evidence to SSA to establish that the record may not be
accurate and to clarify 20 CFR
422.125(f) to show what investigative steps SSA will take based on
that evidence.

CITATIONS (AUTHORITY):

PERTINENT HISTORY:

Section 205(c)(3) of the
Social Security Act (the Act) provides that the Secretary's record shall
be evidence of the amounts of wages paid to, and self-employment income
derived by, an individual and of the periods to which such wages were paid
and such income was derived. The absence of an entry in such record as to
wages alleged to have been paid to, or as to self-employment income
alleged to have been derived by, an individual in any period shall be
evidence that no such alleged wages were paid to, or that no such alleged
income was derived by, such individual during such period.

Section 205(c)(4) of the
Act provides that, within the time limitation of 3 years, 3 months, 15
days after the year in which wages were paid or self-employment income
derived, an individual's earnings record ordinarily may be corrected.
After the time limitation, section
205(c)(4)(A) of the Act
provides that the Secretary's records of the amounts of wages paid to, and
self-employment income derived by, an individual during any period in such
year shall be conclusive for the purpose of this title; section
205(c)(4)(B) provides
that the absence of an entry in the Secretary's records as to the wages
alleged to have been paid by an employer to an individual during any
period in such year shall be presumptive evidence that no such wages were
paid to such individual in such period; and section
205(c)(4)(C) provides
that the absence of an entry in the Secretary's records as to the
self-employment income alleged to have been derived by an individual in
such year shall be conclusive that no such alleged self-employment income
was derived in such year unless it is shown that he or she filed a tax
return of his or her self-employment income for such year before the
expiration of the time limitation following such year, in which case the
Secretary shall include in his records the self-employment income of such
individual for such year.

Section 205(c)(5) of the
Act provides for those situations when the Secretary may change or delete
any entry or include any omitted item on an earnings record after the
expiration of the time limitation.

20 CFR 422.125(f) provides
that if an individual disagrees with a statement of earnings credited to
his or her Social Security record, he or she may request a revision.
20 CFR 404.820(b)(4)
states that a request should describe or have attached to it any available
evidence that shows that the earnings record is incorrect.
20 CFR 404.821 and
404.822 provide for
corrections to be made to an individual's earning record ". . . if
satisfactory evidence shows SSA records are incorrect. . . ."

POLICY INTERPRETATION

Individual's Responsibility

When an individual asks for correction of his or her earnings record, it
is that person's responsibility to provide evidence to the Social Security
Administration (SSA) to support the allegation that the record is
incorrect. This evidence must be sufficient to raise a reasonable doubt
about the correctness of the individual's earnings record. (The Secretary
is entitled to rely on the presumption provided in the Act that the
earnings record he or she maintains is correct if there is no satisfactory
evidence showing that the record is incorrect.) Such evidence may consist
of:

A form W-2 (Withholding Tax Statement) or W-2C (Statement of Corrected
Income and Tax Amounts);

A statement signed by the employer or signed by the custodian of the
employer's records; or

In cases of alleged self-employment income, a copy of Form 1040, Schedules
C, F, and SD, and proof that the return was filed within 3 years, 3 months
and 15 days of the end of the taxable year at issue.

Items 1, 2, and 3 are considered primary (preferred) evidence. If the
individual provides a reasonable explanation as to why preferred evidence
is not available, then the following types of secondary evidence may be
provided:

Pay envelopes, vouchers, and similar unsigned employer wage statements to
the individual, a State agency, or Federal agency;

Award letters or other notices provided the individual by a State
Unemployment Compensation Agency based on information provided the Agency
other than an employer's records;

Union record of dues and wages paid the individual; and/or

An individual's copy of Federal, State, or local income tax returns.

Items 4-7 are considered secondary evidence of high probative value. The
individual should submit primary evidence if it is at all possible to do
so; if not, he or she should provide (1) a reasonable explanation of why
it is not available and (2) secondary evidence with the request for
correction. If secondary evidence is also unavailable, the individual
should provide a reasonable explanation of why it is not available. He or
she should include, in that case, any evidence that can be produced (for
example: personal records or account books; signed statements of coworkers
or others who have first-hand knowledge about the wages paid or the
self-employment income received).

SSA's Investigation

If a request for correction is received that does not include satisfactory
evidence or a reasonable explanation as to why neither primary or
secondary evidence is available, SSA will begin its investigation by
requesting such evidence from the individual. The individual will be
informed that it is his or her responsibility to provide preferred
evidence if it is available. He or she will be advised concerning what
constitutes primary and secondary evidence and what to do if neither can
be obtained. The individual will generally be responsible for providing
the evidence within 30 days of SSA's initial request. If no response is
received within 30 days, the individual will be given written notice by
SSA that he or she has 15 days to submit the evidence or to provide a
reasonable explanation of why it is not available.

If the individual does not respond to the second request, SSA will
conclude its investigation and deny the request to correct the earnings
record. If the individual responds and alleges that he or she will be able
to provide evidence within 30 days after the end of the time limitation, a
30-day extension will be granted.

An explanation of why primary and/or secondary evidence is not available
will be considered reasonable by SSA if:

The individual alleges that there are more earnings or self-employment
income posted to his or her earnings record that there should be and signs
a statement disclaiming the excess earnings (this usually occurs when
another person's earnings have been erroneously reported to the
individual's record);

The individual provides a credible reason for the unavailability of the
evidence and establishes that he or she has made reasonable efforts to
obtain evidence without success.

Example: There is reason to believe that employer records are or should be
available, the individual provides a copy of a letter sent to the employer
requesting evidence, and the employer either failed to respond or refused
to provide evidence.

In these cases, SSA will attempt to contact the employer and request the
evidence. If necessary, SSA may subpoena the employer records;

The individual provides a credible reason for the unavailability of the
evidence; makes a credible assertion that the earnings were covered under
Social Security; and establishes that the employer cannot provide
evidence.

Example: The individual provides a letter or statement from the employer
stating that the individual did work (or could have worked) for the
employer during the year(s) in question but the records have since been
destroyed.

In these cases, the individual must provide: the employer's name and
location (city and State), the period involved, and the approximate amount
of earnings.

In the last two cases (i.e., the individual has established that the
employer will not or cannot provide evidence), SSA records will be checked
to determine whether they show that the employer filed a Social Security
wage report for the period in question. If a wage report was filed, SSA
will make a special search of its "Suspense File." This file contains
earnings items reported under an invalid Social Security number or wrong
name that have not yet been credited to any individual's earnings record.
SSA will, upon completion of this search, determine if the individual's
earnings appear in the Suspense File and if so, take the necessary action
to allocate the earnings to the individual's earnings record. SSA will
conduct this special search only if all other means of obtaining evidence
have been exhausted.

The individual makes a credible assertion that earnings will not be
reported and this fact cannot be verified because the earnings in question
are for a "lag" period (i.e., the earnings are for the calendar year
preceding the year the request is made and they may not have been posted
to SSA's records yet).

Example: The individual requests correction of 1986 earnings in April 1987
and asserts that either the employer did not ask for the employee's Social
Security number, the employer did not withhold Social Security taxes, or
the employer did not provide the individual a form W-2.

In these cases, SSA will contact the employer to request primary evidence,
when necessary, and will take other steps, if appropriate, to pursue the
investigation. (Note: If the individual believes his or her current year's
earnings will not be reported, the individual will be advised to file a
correction request the following February, if a W-2 is not received in
January.);

The individual provides a credible reason for the unavailability of the
evidence and alleges that agricultural wages were paid to him or her for
migrant farm work and that the employer did not file Social Security wage
reports.

Example: The individual (a migrant farm worker) did not receive (or did
not retain) any evidence of his or her earnings because of frequent
changes of residence or failure to understand the importance of the
documents and asserts that either the employer did not ask for the
employee's Social Security number, the employer did not withhold Social
Security taxes, or the employer did not provide the individual a form
W-2.

In these cases, SSA will assist the individual to obtain evidence
sufficient to make a determination, including as necessary evidence needed
to determine: the identity of the employer (between a crew leader or the
farm owner), whether the amounts paid constitute wages, and the amounts of
wages paid and dates of employment. When the migrant worker has no
documentary evidence of amounts paid and dates of employment, SSA will
assist in obtaining signed statements from fellow migrant workers and any
other person(s), including a family member, who has actual knowledge (not
hearsay) of the individual's employment.

In all cases where an individual requests correction of an earnings
record, a decision to grant or deny the request will be made only after
reviewing all the evidence submitted by the individual or developed by SSA
during its investigation. The initial determination, which may be appealed
by the individual, will be made on the basis of the available information,
generally within 3 years of the date the request is filed, and in no event
later than 3 years, 3 months, and 15 days from that date.

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